In recent decades, we have seen the emergence of a number of alternative forms of financing at international level. These forms of financing, together with the need to take account of sustainability requirements, have a significant impact on the capital structure of enterprises and, through this, on other parameters that characterise the management of enterprises. Changes in the capital structure are also influenced by other factors, such as the nature of the activity, the size of the enterprise, the current life cycle of the enterprise. This provides an opportunity to carry out comparative studies both domestically and internationally.